This course provides an overview of internal control and addresses what is meant by an effective internal control system. This includes a discussion of the three primary COSO Framework objectives along with the components and principles of internal control. This course also addresses certain points of focus and how they interrelate to demonstrate an effective system of internal control. Please note that this product will expire either on 05/31/2026 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.
Product Code
1000004554
Credit Type
CPE: 1
CPE-Technical: 1
Format
Online Self-Study
NASBA Field of Study
Accounting
Level of Difficulty
Basic
Prerequisites
None
Advance Preparation
None
Learning Objectives
Define internal control and identify characteristics of an effective internal control system
Recognize the three primary COSO framework objectives
Identify the COSO Framework 's components, relevant principles, and points of focus and how they interrelate to demonstrate an effective system of internal control
Major Subjects
Overview and Key Provisions of the COSO Framework
Defining Internal Control and Effective Control Systems
The Five Components of Internal Control
Entity-Level Controls and Their Importance in Governance
Additional Details
This On-Demand course is provided through our partnership with Kaplan Professional Education.